Public Value Accounting and Accountability : Current and Future Issues

As societies and public service organizations are facing new challenges resulting from the turbulence created by the pandemic and conflict, focus has turned to public value and it has gained momentum at the centre of the agenda: how accounting can have an emancipatory and societal role. This could well lead to a paradigmatic shift alternative to rational managerialism and new public management rationale.

This book brings together academics and practitioners alike, theoretical and empirical studies, providing a base for future developments in public value accounting and accountability studies. In doing so, the book aims at providing three major contributions. First, it will provide a reference point with the latest theoretical and practical advancements in public value accounting and accountability. Second, it will provide real case examples of how public value accounting and accountability can be made operable, representing an alternative paradigm for public managers and politicians. Third, it will guide future public value research in the accounting and accountability field.

Enrico Bracci is Professor of Accounting at the University of Ferrara (Italy). Vice-Director of the Department of Economics and Management, and Vice-Director of the Public Value Research Centre (CERVAP).

Gustaf Kastberg Weichselberger is a Professor at the School of Public Administration, University of Gothenburg, Sweden.

Salvatore Russo is an Associate Professor at Ca' Foscari University of Venice and is mainly concerned with accounting and management systems in public and non-profit organisations.